upon receiving the goods from the warehouse, the shipping clerk reconciles the physical items with the stock release document, the packing slip, and the shipping notice to verify the correctness of the order. this control is important because it is the last opportunity to detect errors before shipment. the shipping clerk packages the goods, attaches the packing slip to the container, completes the shipping notice, and prepares a bill of lading. the bill of lading is a formal contract between the